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‘Specials� and ‘Exclusions� are referred to in relation to problems that agents and other customers have filing SA returns online. These terms refer to two technical lists HMRC provide to software developers.

‘Exclusions� are situations where it is impossible to file a return for affected customers online. For further information, see subject ‘Exceptions to paper filing date� (SAM120545).

‘Specials� are scenarios where the return will be rejected unless a workaround is used - software developers often modify their products to incorporate these workarounds.

A list of ‘Exclusions� and ‘Specials� is available on the HMRC website.

You should accept an appeal against a penalty for the late filing of a paper return on the basis of reasonable excuse where

• It was not possible to file the return online because the case is listed as an ‘Exclusionâ€�
• It was not possible to use a workaround for a scenario listed as a ‘Specialâ€�

You should also consider sympathetically claims for reasonable excuse where any agent or customer demonstrates (for example by providing a copy of the rejection message) that they are filing a paper return late because of an issue relating to use of the online service; see SAM120550.

In all the above scenarios, you should aim to deal with ‘reasonable excuse� claims sympathetically and in time, as far as possible, to prevent the issue of a formal penalty notice. To facilitate this process, agents may use a simple form which is available on the HMRC website. For your information, a copy of this form is available below.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Note: Do not accept as a reasonable excuse any claim that the customer failed to file on time because HMRC did not make available free software appropriate to their circumstances.